The Income Tax (Substance Requirements)(Implementation) Regulations, 2018 as amended (the Substance Regulations) came into force on 1 January 2019 and have recently been further updated by The Income Tax...

A recent Privy Council decision relating to long-running Jersey proceedings (Volaw –v- Comptroller of Taxes [2019] UKPC 29) provides clarification on the extent to which a party to an action may resist disclosure notices...

As the number of listed companies from more established sectors increases, a number of jurisdictions in Asia have been expanding their listing regimes to facilitate the listing of companies from emerging and innovative sectors.

Trustees are appointed to safeguard funds in a trust, and are duty-bound to act in the best interests of the beneficiaries. While most trustees will carry out their duties conscientiously, occasionally there is mismanagement.

Ogier partner and head of the firm's insolvency team in the Caribbean and Asia, Marc Kish, has graduated the International Association of Restructuring, Insolvency & Bankruptcy Professionals (INSOL)'s prestigious Global Insolvency Practice Course.